TÜRKÇE
ENGLISH
Information
| Code | PFS417 |
| Name | Tax Judgement |
| Term | 2024-2025 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. SONER YAKAR |
| Course Instructor |
Prof. Dr. SONER YAKAR
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The situation in which disputes arise, and the process and process of settlement of these disputes in the administrative and judicial phases.
Course Content
The institutional structure and tax disputes of the tax judge, the settlement of tax disputes in the administrative phase and the solution of tax disputes in the judicial phase
Course Precondition
The course has no prerequisites
Resources
Vergi Yargılama Hukuku,Mehmet Yüce, Ekin Yayınevi.
Notes
Administrative Procedure Law No. 2577
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the reasons of tax disputes |
| LO02 | Explains the resolution of tax disputes |
| LO03 | Defines the concepts of duty and authority in tax jurisdiction |
| LO04 | Discusses the deadlines for filing a tax lawsuit |
| LO05 | Distinguish types of cases in administrative court |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | interprets data from different sources using contemporary communication tools, methods and processes. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Having basic computer knowledge and skills, she uses this knowledge in the professional field | |
| PLO04 | Bilgi - Kuramsal, Olgusal | explain the duties and authorities of Public Financial Institutions. | |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Synthesizes and effectively presents the information obtained from different sources within the framework of academic rules in the field of research. | 4 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, she follows the current developments in her field. | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Synthesizes the information obtained from different sources within the framework of academic rules. | 4 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | explain the job descriptions of professional people. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Have social, scientific and ethical values. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when it deems necessary. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Reasons for tax disputes-History of tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | Functions of tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | Principles of tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | Administrative resolutions of tax disputes | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 5 | The legal nature of the tax case and the conditions of the case | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 6 | Tax judgment procedure | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 7 | The special cases in tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Preparation for Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | law remedies 1 | Related books chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | law remedies 2 | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 11 | durations in tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 12 | Proof in tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 13 | exhibit in tax judgement | Related books chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | Problems and Solutions in Tax Judgement 1 | Related books chapters | Öğretim Yöntemleri: Anlatım |
| 15 | Problems and Solutions in Tax Judgement 2 | Related books chapters | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Preparation for Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparation for Exam | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||